N.J. Stat. § 40:48-8.18: Exemptions from sales tax

No such tax sale shall be imposed:

(a) upon any isolated transaction not made in the ordinary course of repeated and successive transactions of a like character;

(b) upon sales by any State use industry or any sales by any governmental agency in this State to any other governmental agency in this State;

(c) upon any sale to or by the State or any county, municipality, school district, or other political subdivision thereof;

(d) upon any sales which this State is prohibited from taxing under the Constitution and laws of the United States of America;

(e) upon sales or charges made by any church or bona fide purely charitable association not conducted for profit.

L.1947, c. 71, p. 432, s. 4, eff. April 19, 1947.